Beruflich Dokumente
Kultur Dokumente
No.
Beg. Bal.
1
New Bal.
2
New Bal.
3
New Bal.
4
New Bal.
5
New Bal.
6
New Bal.
7
New Bal.
8
New Bal.
9
New Bal.
10
New Bal.
11
New Bal.
12
New Bal.
13
New Bal.
14
New Bal.
15
Cash
$60,000.00
($500.00)
$59,500.00
$0.00
$59,500.00
$3,300.00
$62,800.00
$0.00
$62,800.00
$0.00
$62,800.00
($280.00)
$62,520.00
($1,400.00)
$61,120.00
$3,800.00
$64,920.00
($3,500.00)
$61,420.00 #
ASSETS
Accts. Rec.
+
Supplies
$0.00
$500.00
$500.00
$0.00
$500.00
$0.00
$500.00
$0.00
$500.00
$11,000.00
$11,500.00
$0.00
$11,500.00
$0.00
$11,500.00
($3,800.00)
$7,700.00
$0.00
$7,700.00 #
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Computer
$0.00
$0.00
$0.00
$6,800.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
#
#
#
#
#
= LIABILITIES
=
Accts. Pay.
$0.00
$0.00
$0.00
$6,800.00
$6,800.00
$0.00
$6,800.00
$280.00
$7,080.00
$0.00
$7,080.00
($280.00)
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
$0.00
$6,800.00
#
#
#
#
#
+ OWNER'S EQUITY
+
Capital
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
$0.00
$60,000.00
#
#
#
#
#
+ OWNER'S EQUITY
Withdrawal
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$3,500.00
$3,500.00
#
#
#
+ OWNER'S EQUITY
+ OWNER'S EQUITY
+ OWNER'S EQUITY
+
Service
Utilies
Miscellaneous
Rev.
Exp
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$3,300.00
$0.00
$0.00
$3,300.00
$0.00
$0.00
$0.00
$0.00
$280.00
#
$3,300.00 #
$0.00 #
$280.00
$11,000.00
$0.00
$0.00
#
$14,300.00 #
$0.00 #
$280.00
$0.00
$0.00
$0.00
#
$14,300.00 #
$0.00 #
$280.00
$0.00
$1,400.00
$0.00
#
$14,300.00 #
$1,400.00 #
$280.00
$0.00
$0.00
$0.00
#
$14,300.00 #
$1,400.00 #
$280.00
$0.00
$0.00
$0.00
#
$14,300.00 #
$1,400.00 #
$280.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$61,420.00
$7,700.00
$0.00
$6,800.00
$6,800.00
$60,000.00
$3,500.00
$14,300.00
$1,400.00
$280.00
$61,420.00
$7,700.00
$0.00
$6,800.00
$6,800.00
$60,000.00
$3,500.00
$14,300.00
$1,400.00
$280.00
$61,420.00
$7,700.00
$0.00
$6,800.00
$6,800.00
$60,000.00
$3,500.00
$14,300.00
$1,400.00
$280.00
$0.00
$0.00
$0.00
$61,420.00
$61,420.00
$7,700.00
$7,700.00
$75,920.00
$0.00
$0.00
$6,800.00
$6,800.00
$6,800.00
$6,800.00
$60,000.00
$60,000.00
$3,500.00
$3,500.00
$14,300.00
$14,300.00
$75,920.00
$1,400.00
$1,400.00
$280.00
$280.00
$0.00
$0.00
Start Here
Click Consulting
Settings
YE Date
Calculated Settings
Current Year
Prior Year
12/31/2013
2013
2012
Trial Balance
Click Consulting
Purpose
TB
Account
Period
Checking
Cash Expenditures
Savings
Accounts Receivable
Prepaid Insurance
Employee advances
Inventory Asset
Undeposited Funds
Truck:Accumulated Depreciation
Truck:Original Purchase
Accounts Payable
CalOil Card
QuickBooks Credit Card:QBCC Field
QuickBooks Credit Card:QBCC Home
Payroll Liabilities
Payments on Account
Sales Tax Payable
Bank of Anycity Loan
Equipment Loan
Bank Loan
Opening Bal Equity
Owner's Equity:Owner's Draw
Retained Earnings
Landscaping Services:Design Servic
Landscaping Services:Job Materials:M
Landscaping Services:Job Materials:
Landscaping Services:Job Materials:
Landscaping Services:Job Materials:
Landscaping Services:Job Materials:S
Landscaping Services:Labor:Installat
Landscaping Services:Labor:Mainten
Markup Income
Retail Sales
Service
Cost of Goods Sold
Payroll Expenses
Automobile:Insurance
Automobile:Fuel
Automobile:Maintenance & Repairs
Bank Service Charges
Delivery Fee
Insurance
Insurance:Disability
Insurance:Liability
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
Amount
198261.47
0
20577.5
3583.04
0
0
2163.9
0
-1150
13750
-3263.28
-428.74
0
0
0
0
-181.48
0
0
-12722.44
-219570.7
0
313.26
0
0
0
-327
-431.25
-1328.5
-2000
-400
0
-164.06
-485
1215.8
0
0
329.74
0
76.5
0
0
0
0
Insurance:Worker's Comp
Interest Expense
Job Expenses:Job Materials:Decks &
Job Expenses:Job Materials:Fountain
Job Expenses:Job Materials:Plants &
Job Expenses:Permits
Job Expenses:Subcontractors
Mileage Reimbursement
Professional Fees:Legal
Rent
Repairs:Equipment Repairs
Tools and Misc. Equipment
Uncategorized Expenses
Utilities:Gas and Electric
Utilities:Telephone
Utilities:Water
Misc Income
Interest Income
Checking
Cash Expenditures
Savings
Accounts Receivable
Prepaid Insurance
Employee advances
Inventory Asset
Undeposited Funds
Truck:Accumulated Depreciation
Truck:Original Purchase
Accounts Payable
CalOil Card
QuickBooks Credit Card:QBCC Field
QuickBooks Credit Card:QBCC Home
Payroll Liabilities
Payments on Account
Sales Tax Payable
Bank of Anycity Loan
Equipment Loan
Bank Loan
Opening Bal Equity
Owner's Equity:Owner's Draw
Retained Earnings
Landscaping Services:Design Servic
Landscaping Services:Job Materials:M
Landscaping Services:Job Materials:
Landscaping Services:Job Materials:
Landscaping Services:Job Materials:
Landscaping Services:Job Materials:S
Landscaping Services:Labor:Installat
Landscaping Services:Labor:Mainten
Markup Income
Retail Sales
Service
Cost of Goods Sold
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
0
381.42
1150
0
0
0
0
0
0
0
0
0
0
414.09
170.76
71.55
0
-6.58
99250.02
225.23
5987.5
35810.02
500
100
6937.08
110
-1725
13750
-2578.69
-1403.99
-45
-25
-5520.47
1520
-2086.5
-19932.65
-3911.32
-5369.06
-151970.07
5000
40118.74
-13510
-141.3
-45
-6803.4
-5341.95
-3887.21
-24567
-3564.5
-815
-383.03
-6640
4220.25
Payroll Expenses
Automobile:Insurance
Automobile:Fuel
Automobile:Maintenance & Repairs
Bank Service Charges
Delivery Fee
Insurance
Insurance:Disability
Insurance:Liability
Insurance:Worker's Comp
Interest Expense
Job Expenses:Job Materials:Decks &
Job Expenses:Job Materials:Fountain
Job Expenses:Job Materials:Plants &
Job Expenses:Permits
Job Expenses:Subcontractors
Mileage Reimbursement
Professional Fees:Legal
Rent
Repairs:Equipment Repairs
Tools and Misc. Equipment
Uncategorized Expenses
Utilities:Gas and Electric
Utilities:Telephone
Utilities:Water
Misc Income
Interest Income
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
37820.65
427.62
55.93
254.5
73.5
15
200
150
855
630
470.91
0
1150
902.25
0
375
0
375
2400
45
735
0
424.42
149.96
81.17
-762.5
-91.11
Map
Click Consulting
Purpose
Data
PerTB
PerBSheet
PerPL
CurrentYear
Checking
Cash
Cash Expenditures
Cash
Savings
Cash
Accounts Receivable
Accounts Receivable
Prepaid Insurance
Prepaid Expenses
Employee advances
Prepaid Expenses
Inventory Asset
Inventory
Undeposited Funds
Other Current Assets
Truck:Accumulated DepreciationLess - Accumulated Depreciation
Truck:Original Purchase
Vechicles and Equipment
Accounts Payable
Accounts Payable
CalOil Card
Accounts Payable
QuickBooks Credit Card:QBCC Fi
Accounts Payable
QuickBooks Credit Card:QBCC H
Accounts Payable
Payroll Liabilities
Accrued Expenses
Payments on Account
Accrued Expenses
Sales Tax Payable
Accrued Expenses
Bank of Anycity Loan
Short Term Loans
Equipment Loan
Short Term Loans
Bank Loan
Short Term Loans
Opening Bal Equity
Opening Balance Equity
Owner's Equity:Owner's Draw Owner's Equity
Retained Earnings
Retained Earnings
Landscaping Services:Design SeNet Income
Landscaping
Landscaping Services:Job MateriNet Income
Landscaping
Landscaping Services:Job MateriNet Income
Landscaping
Landscaping Services:Job MateriNet Income
Landscaping
Landscaping Services:Job MateriNet Income
Landscaping
Landscaping Services:Job MateriNet Income
Landscaping
Landscaping Services:Labor:Insta
Net Income
Landscaping
Landscaping Services:Labor:MaiNet Income
Landscaping
Markup Income
Net Income
Other Services
Retail Sales
Net Income
Other Services
Service
Net Income
Other Services
Cost of Goods Sold
Net Income
Cost of Goods
Payroll Expenses
Net Income
Payroll
Automobile:Insurance
Net Income
Automobile
Automobile:Fuel
Net Income
Automobile
Automobile:Maintenance & RepaNet Income
Automobile
Bank Service Charges
Net Income
Bank fees
Delivery Fee
Net Income
Insurance
Insurance
Net Income
Insurance
Insurance:Disability
Net Income
Insurance
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Insurance:Liability
Net Income
Insurance:Worker's Comp
Net Income
Interest Expense
Net Income
Job Expenses:Job Materials:DecNet Income
Job Expenses:Job Materials:FouNet Income
Job Expenses:Job Materials:Pla Net Income
Job Expenses:Permits
Net Income
Job Expenses:Subcontractors Net Income
Mileage Reimbursement
Net Income
Professional Fees:Legal
Net Income
Rent
Net Income
Repairs:Equipment Repairs
Net Income
Tools and Misc. Equipment
Net Income
Uncategorized Expenses
Net Income
Utilities:Gas and Electric
Net Income
Utilities:Telephone
Net Income
Utilities:Water
Net Income
Misc Income
Net Income
Interest Income
Net Income
Insurance
Insurance
Interest
Job Expenses
Job Expenses
Job Expenses
Job Expenses
Job Expenses
Job Expenses
Professional
Rent
Other expense
Other expense
Other expense
Other expense
Other expense
Other expense
Other expense
Other expense
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
PriorYear
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
West Electronics
Balance Sheet
December 31, 2013 and 2012
ASSETS
2013
CURRENT ASSETS:
Cash
Accounts Receivable
Prepaid Expenses
Inventory
Other Current Assets
Total Current Assets
2012
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
148,920
224,586
Err:508
Err:508
Err:508
Err:508
12,025
12,600
160,945 $
237,186
West Electronics
Balance Sheet
December 31, 2013 and 2012
CURRENT LIABILITIES:
Accounts Payable
Accrued Expenses
Short Term Loans
Err:508
Err:508
Err:508
39,353
SHAREHOLDERS' EQUITY:
Opening Balance Equity
Owner's Equity
Retained Earnings
Net Income
Err:508
Err:508
Err:508
Err:508
121,592
$
160,945
2012
Err:508
Err:508
Err:508
16,596
Err:508
Err:508
Err:508
Err:508
220,590
$
237,186
West Electronics
Income Statement
For the Years Ended December 31, 2013 and 2012
2013
INCOME:
Landscaping
Other services
Err:508
Err:508
Total Income
65,698
Err:508
4,220
Gross Profit
61,478
OPERATING EXPENSES:
Payroll
Automobile
Bank fees
Insurance
Interest
Job Expenses
Professional
Rent
Other expenses
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
46,737
$
14,741
2012
Err:508
Err:508
5,136
Err:508
1,216
3,920
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
Err:508
2,587
$
1,333
ErrorCk
Click Consulting
Purpose
Overview
Tests
1 Do Assets = Liabilities/Equity?
Total Assets
Total Liabilities and Equity
Dif
$
$
CY
160,945
160,945
1 Do debits = credits?
Debits
Credits
Dif
Err:508
Err:508
$
14,741
14,741
Dif
$
$
PY
237,186
237,186
Err:508
Err:508
$
1,333
1,333